The payroll register of Woodard Construction Co. indicates $2,552 of social security withheld and $660 of Medicare tax withheld on total salaries of $44,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $10,500, at the federal rate of 0.8% and the state rate of 5.4%.
Provide the journal entry to record the payroll tax expense for the period.